On January 1,2025, Bramble Corporation issued $1,936,000 face value, 7%,10-year bonds for proceeds of $2,078,491. This price resulted in an effective-interest rate of 6% on the bonds. The bonds pay annual interest, each January 1 and Bramble has a calendar year end. (a) Prepare the journal entry to record the issue of the bonds on January 1, 2025. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. List debit entry before credit entry.)